智力资本测度问题探索*

【摘要】产生于工业经济时代的现行会计制度注重反映企业（主要是有形资产）的财务价值及其变化情况，既不能完全反映企业价值及价值贡献机理，也不能完全反映企业的异质性。本文简要地评析了智力资本测度模型，并认为，建立以耦合理论下的智力资本价值贡献分析框架、构建智力资本价值贡献经济学的分析框架、构架资产价值控制体系将对完善会计理论等方面作出贡献。

【关键词】智力资本；耦合理论；经济分析；价值控制

中图分类号： F235.99  文献标识码A  文章编号

The Exploration of Measurement in Intellectual Capital’s Studies

Abstract: Current accounting system dates from Industrial economy era that focuses not on conveying value of the enterprise or mechanism of value contribution’s the enterprise, focuses not on conveying Enterprise heterogeneity ,but on tangible assets’ value and it’s value variation status. In this article , we not only make briefly comments on  measurement models in intellectual capital, but also prognosis future trends in intellectual capital studies. It is suggested that the studies on intellectual capital value attribution framework in coupling perspective of coupling, on economic analysis framework in intellectual capital value attribution, on asset value controlling system need to further exploration.